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Setting standards for financial reporting : FASB and the struggle for control of a critical process /
An overview of how a new arrangement for setting financial reporting standards in the private sector came about, and why. Van Riper documents the emergence of a schism between advocates of neutrality in financial reporting standards and those who emphasize "social consequences," and the cl...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Westport, Conn. :
Quorum Books,
1994.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Van Riper, Robert. | |
| 245 | 1 | 0 | |a Setting standards for financial reporting : |b FASB and the struggle for control of a critical process / |c Robert Van Riper. |
| 260 | |a Westport, Conn. : |b Quorum Books, |c 1994. | ||
| 300 | |a 1 online resource (vi, 206 pages) | ||
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| 504 | |a Includes bibliographical references (page 199) and index. | ||
| 505 | 0 | |a 1. A "Last Chance" for Self-Regulation -- 2. A Goldfish in a Pool of Sharks? -- 3. A Baptism of Fire -- 4. An Encounter with "No-Cost" Accounting -- 5. Agent of Change in a Conservative Environment -- 6. What's Sauce for the Goose ... -- 7. A Kaleidoscope of Complaints -- 8. The Business Roundtable Steps Up to Bat -- 9. Another Waltz 'Round the Table -- 10. The Trustees Go Into a "Prevent Defense" -- 11. Accounting "Truth" -- or Consequences? -- 12. "The Public Interest" -- or Public Intent? | |
| 520 | |a An overview of how a new arrangement for setting financial reporting standards in the private sector came about, and why. Van Riper documents the emergence of a schism between advocates of neutrality in financial reporting standards and those who emphasize "social consequences," and the clashes between traditional views and new insights. He describes the efforts by powerful interests to block change, and examines the reasons why standard setting gives rise to contention and controversy. His recommendations to ensure standard setting in the private sector will be of special interest, not only to accounting professionals but to others throughout the finance, investment, and banking industries and to corporate management. | ||
| 520 | 8 | |a The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934. | |
| 520 | 8 | |a The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views. | |
| 588 | 0 | |a Print version record. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified]: |c HathiTrust Digital Library. |d 2021. |5 MiAaHDL | ||
| 538 | |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
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| 653 | 0 | |a Financial accounting | |
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| 776 | 0 | 8 | |i Print version: |a Van Riper, Robert. |t Setting standards for financial reporting. |d Westport, Conn. : Quorum Books, 1994 |w (DLC) 94002987 |
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